M/s. Crown Industries, Jammu V. The Income-tax Officer, Jammu

MA 13/ASR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9659 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 05-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A.NO.13(ASR)/2011 (ARISING OUT OF I.T.A. NO.144(ASR)/2010) ASSESSMENT YEAR:2006-07 PAN : SHRI SHAKUN GUPTA, VS. THE ASSESSING OFFICER, PROP. M/S. CROWN INDUSTRIES, WARD-1(3), JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. R.K.GUPTA, CA RESPONDENT BY:SH. R.L.CHHANALIA, DR DATE OF HEARING: 28 /12/2012 DATE OF PRONOUNCEMENT:28/12/2012 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 29 TH APRIL, 2010 IN WHICH THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PR OSECUTION. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT NOTICE OF HEARING FOR 29.04.2010 WAS SERVED UPON TH E ASSESSEE ON THE ADDRESS WHERE THE ASSESSEE UNIT WAS NOT FUNCTIONING . THEREFORE, THE ASSESSEE 2 COULD NOT REPRESENT BEFORE THIS BENCH ON 29.04.2010 AND THIS BENCH HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR NON- PROSECUTION. HE REQUESTED THAT THE ORDER DATED 29.04.2010 OF THE TRIBUNAL MAY BE RECALLED. 3. ON THE CONTRARY, THE LD. DR DID NOT RAISE ANY O BJECTION ON THE REQUEST OF THE ASSESSEES COUNSEL. 4. AT THE TIME OF HEARING BOTH THE PARTIES AGREED THAT THE ISSUE IN DISPUTE INVOLVING IN THE PRESENT APPEAL HAS ALREADY BEEN DE CIDED IN FAVOUR OF THE ASSESSEE BY THE HONBLE HIGH COURT OF JAMMU & KASHM IR IN THE CASE OF SHREE BALAJI ALLOYS VS. CIT & OTHERS REPORTED IN 333 ITR 335 AND REQUESTED THAT IF THIS BENCH WOULD RECALL THE ORDER DATED 29.04.2010 THEN THE MAIN APPEAL I.E. IN ITA NO.144(ASR)/2010 CAN BE DI SPOSED OFF TODAY ITSELF. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT MATERIAL AVAILABLE ON RECORDS, WE ARE OF THE VIEW THAT THE R EASON MENTIONED BY THE ASSESSEE AS WELL AS ARGUED BY THE LD. COUNSEL FOR T HE ASSESSEE FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 29.04.2010 IS SUFFICIEN T AND PLAUSIBLE TO RECALL THE ORDER DATED 29.04.2010. THEREFORE, WE RECALL TH E SAID ORDER AND AS 3 REQUESTED BY BOTH THE PARTIES, THE MAIN APPEAL IS F IXED FOR HEARING FOR TODAY ITSELF I.E. ON 28.12.2012 FOR ARGUMENTS. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH DECEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28TH DECEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SHRI SHAKUN GUPTA, JAMMU 2. THE ITO, WARD 1(3), JAMMU. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.